French Business Law - French Legislation

Article 1825 of the French General Tax Code

November 7, 2023

The closure of any establishment in which one of the offences mentioned in Article 1817 has been observed may be ordered, for a period not exceeding six months, by prefectoral order issued on the proposal of the administrative authority designated by decree. This order is displayed on the door of the establishment for the duration of the closure. Failure to comply with the closure order is punishable by two months’…

Article 1825 A of the French General Tax Code

November 7, 2023

Independent of the penalties incurred, the bouilleur de cru who has removed or allowed to be removed from his premises spirits without a movement permit or with an inapplicable movement permit becomes subject to the professional distillers’ regime for the entire duration of the current and following campaigns. As a result, the quantities of spirits in his possession must be declared and taken in charge or subjected to tax, after…

Article 1825 B of the French General Tax Code

November 7, 2023

Equipment or portions of equipment suitable for the distillation, manufacture or ironing of brandies or spirits that have not been declared or hallmarked in accordance with the conditions set out in Article 308, are considered as prohibited objects and destroyed by the administration.

Article 1825 C of the French General Tax Code

November 7, 2023

Failing completion of the formalities mentioned in 5° of article L. 311-39 of the code of taxes on goods and services and applicable to itinerant distillers, and unless the provisions of article 1808, the circulation permit ceases to have effect and the itinerant still hirer may not obtain a new one for a period of six months, extended to one year in the event of a repeat offence. .

Article 1825 D of the French General Tax Code

November 7, 2023

It is forbidden, under penalty of dismissal, for any agent of the offices of guarantee to allow tracings to be taken or to give descriptions either verbally or in writing, of the works which are brought to the office.

Article 1825 F of the French General Tax Code

November 7, 2023

No informer may claim any discount or remuneration whatsoever unless it is proven in writing that the information he or she provided was provided prior to the report. The penalties of Article 226-10 of the Penal Code shall apply to any individual found to have, verbally or in writing, falsely and in bad faith reported alleged breaches of tax laws.

Article 1825 G of the French General Tax Code

November 7, 2023

Customs officers are competent to investigate, record and prosecute offences relating to indirect taxes, duties, taxes, fees and charges subject to the same rules. This article does not apply to infringements of the provisions of Article 290c.

Article 1825 H of the French General Tax Code

November 7, 2023

Customs officers are competent to investigate, record and prosecute, as in matters of indirect taxation, offences in the following matters, insofar as they are governed by this Code or the Book of Tax Procedures: 1° Guarantee of gold, silver and platinum materials; 2° Non-tax regulations in the field of viticulture, cereals, tobacco and alcohol.

Article 1826 of the French General Tax Code

November 7, 2023

A contravention of the provisions of III of article 806 and Article 807; in addition, custodians, holders or debtors who have contravened the provisions of Articles 806 and 807 are personally liable for the duties due, unless recourse is taken against the person liable.

Article 1827 of the French General Tax Code

November 7, 2023

Any person who has contravened the provisions of Article 803 is personally liable for the duties and penalties payable, unless recourse is taken against the person liable. The notary who received the deed recording the payment of the price is jointly and severally liable for the duties and penalties provided for in the first paragraph.

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French General Tax Code

Article 1825 of the French General Tax Code

Article 1825 A of the French General Tax Code

Article 1825 B of the French General Tax Code

Article 1825 C of the French General Tax Code

Article 1825 D of the French General Tax Code

Article 1825 F of the French General Tax Code

Article 1825 G of the French General Tax Code

Article 1825 H of the French General Tax Code

Article 1826 of the French General Tax Code

Article 1827 of the French General Tax Code

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French General Tax Code

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